2019

Tax residency risks: What can we learn from the Harding Case?

Source: National

Published Date: 7 May 2019

 
Harding v Commissioner of Taxation [2019] FCAFC 29, is the first decision by the Full Court of the Federal Court since Applegate in 1979 to consider the meaning of the phrase "permanent place of abode' in the definition of "resident of Australia' in section 6(1) of the Income Tax Assessment Act 1936.

In finding that Mr Harding had a permanent place of abode outside Australia, the Full Court examined:

  • the distinction between domicile and permanent place of abode
  • whether "permanent place of abode outside Australia' means a country or a specific dwelling
  • the relevance of the character of the accommodation.
  • In this one-hour webinar, Murray Shume of Cooper Grace Ward Lawyers, who acted for Mr Harding during the appeal, discussed the lessons that can be taken from this decision.

Tax residency risks:What can we learn for the Harding case?

Author(s): Murray Shume

Details

  • Published On:7 May 2019
  • Took place at:Online

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research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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